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definitional |
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Its definitional vagueness, combined with its rhetorical appeal, may be used to justify actions without the need for rational deliberation. The uncertainty and misconceptions engendered by the draft model statute's definitional provisions will likely hamper compliance and undermine the Commission's express purpose of promoting "uniformity or compatibility in significant components of tax systems. While the EU issued the directives in 2003, there are still definitional aspects that have to be finalized and must be translated by a number of member nations into law, creating confusion and ambiguity. |
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